Dominique Bessire

Dominique Bessire
Université d'Orléans | UO · École Universitaire de Management IAE

About

27
Publications
11,675
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
331
Citations
Citations since 2017
0 Research Items
148 Citations
2017201820192020202120222023051015202530
2017201820192020202120222023051015202530
2017201820192020202120222023051015202530
2017201820192020202120222023051015202530
Additional affiliations
September 2001 - present
Université d'Orléans
Position
  • Professor (Full)

Publications

Publications (27)
Article
The institutionalisation of accounting research and the AFC in France: a fragile process This paper tries to shed light on the institutionalisation process within the accounting research in France and the French Accounting Association (AFC). For that, we present the history of the French Accounting Association. We are trying to understand how an em...
Article
The French agency for the evaluation of research and academic education (AERES for the French acronym) has been created in 2007, in the wave of the development of New Public Management. This agency, to evaluate research, relies mainly on the dichotomy “publishing / not publishing”. This paper proposes a critical analysis of this management tool.
Conference Paper
Management accounting in towns and cities: the necessary deconstruction of an ideal-type. Mainly based on an inductive research methodology this article highlights, by combining the literature and the field experience of the authors, an implicit ideal-type. The inability of such an ideal-type to adapt to the specific constraints of the towns explai...
Article
Corporate social responsibility (CSR) is an emerging field whose norms are still being written and rewritten. The concept of CSR as we know it today¹ started in the United States in the 1970s and 1980s and slowly spread to other developed countries in the 1980s and 1990s. The French for corporate social responsibility is Responsabilité sociale de l...
Book
On a practical level, CSR may first be defined as voluntary practices adopted by various kinds of organisations (most often large companies), usually formalised via codes of conduct and of ethics, ethical or professional whistleblowing, reports on societal needs, labels, certifications, etc. CSR may also be defined as the goal of these practices, w...
Article
Full-text available
Le discours du New Public Management promeut un pilotage par les indicateurs et une logique de résultats. Nous nous appuyons sur le cas de la recherche en sciences de gestion pour mettre en évidence, en termes de contrôle de gestion, les errements conceptuels qui marquent l'adoption de ce mode de management, en nous fondant sur une modélisation du...
Article
Our study started with an action research project carried out within an organization specialized in the assessment of corporate social performance (CSP), in a French context: we were asked to achieve a critical analysis of the rating grid used by this organization for the domain of corporate governance. Assessing CSP has become in France an issue a...
Article
Full-text available
L'article tente de r�pondre � la question : � Peut-on parler d'une communaut� scientifique des chercheurs en CCA ? �. En mettant au jour l'histoire de l'AFC, cet article tente de comprendre comment s'est progressivement constitu� un embryon de communaut� scientifique, comment cette communaut� s'est d�velopp�e, mais aussi quelles sont les menaces qu...
Article
Full-text available
Face à la crise financière, de nombreux acteurs ont appelé à plus de régulation sans s'interroger sur la qualité du processus de production des normes, notamment d'un point de vue politique. Une analyse comparative du processus d'élaboration et de diffusion de trois corps de normes qui sont au cœur du capitalisme financier – normes IAS-IFRS, normes...
Article
Nous defendons dans cet article une conceptualisation de l’entreprise comme communaute qui rompt avec le paradigme utilitariste. C’est dans sa capacite a creer du mieux, au travers du projet qui la fait exister, que l’entreprise peut contribuer a la fois au bien commun et a la realisation personnelle des hommes qui la constituent. Cette vision invi...
Article
Purpose This paper aims to argue that the concept of “accountability” has changed and become perverted. Originally the concept meant answerability or the act of rendering an account. Those who were traditionally accountable were the powerful in organisations, public institutions and international bodies. The paper seeks point out that the notion of...
Article
Full-text available
La définition de la « bonne » gouvernance dépend étroitement du paradigme auquel la réponse se réfère. Les limites tant théoriques qu'empiriques du paradigme dominant, qui est fondé sur l'utilitarisme et définit l'entreprise comme un noeud de contrats, se manifestent de plus en plus clairement. L'article invite à une rupture épistémologique. En déf...
Article
Full-text available
La notation sociétale s'insère dans un champ organisationnel au sens de Di Maggio et Powell (1983). Les organisations y sont d'autant plus en quête de légitimité que c'est un champ en construction. Nous nous proposons de mettre en évidence la pertinence de la notion de champ organisationnel proposée par les théoriciens néo-institutionnels et d'anal...
Article
Teaching the conception of management accounting systems In the teaching of management accounting, problems in relation with the conception of the system itself are usually neglected. In firms, this may have damageable consequences. Moreover, without a proper analysis of the process of conception, students are not able to make sense of the discipli...
Article
The Balanced Scorecard approach to management control, as developed by [The Balanced Scorecard: measures that drive performance. Harvard Bus. Rev. 1992 (January–February) 71], has generated a great deal of interest, at least in academic circles and in consulting firms, and it has been promoted by its authors as a novelty. This is surprising for Fre...
Article
Full-text available
En matière de responsabilité sociale de l'entreprise (RSE), l'accent est mis sur le développement d'un dispositif de mesure, légitimé par son objectivité. La mesure ne constitue pourtant qu'une dimension du processus d'évaluation, lui-même toujours sous-tendu par une subjectivité dont la reconnaissance conditionne l'expression de quelque responsabi...
Article
Purpose Transparency is assumed to improve markets' efficiency, to enhance better corporate governance and finally, to ensure moralisation of business life. The paper aims to the realities that prevailing discourses on transparency dissimulate. Design/methodology/approach First, a genealogical method is used to explore the theoretical roots, which...
Chapter
In the field of corporate social responsibility (CSR), practices and discourses, which legitimate them, put the emphasis on measurement. The tools which are used in this perspective are usually presented as a means to complement the more traditional financial accounting measures and diagnoses, and they indeed refer to the same methodologies and voc...
Article
Full-text available
La transparence est habituellement présentée comme la condition d’une meilleure gouvernance des entreprises, dans la mesure où elle est supposée favoriser l’efficience des marchés et la moralisation de la vie des affaires. Nous explorons dans cet article les racines théoriques du concept et mettons en lumière ses effets pervers. Nous suggérons en c...
Article
Les dernières décennies de recherche en contrôle de gestion ont été marquées par l'émergence d'une multitude de courants dits " critiques ". La carte utilisée pour en dresser une typologie permet de constater la diversité des options épistémologiques qui les sous-tendent et met en évidence des perspectives encore peu explorées.
Article
Full-text available
Co-écrit avec le C.R.I. : Le C.R.I. (Collectif de Recherche sur l'Immatériel) est un groupe informel de recherche qui réunit des universitaires (J. Meunier et D. Bessire, Université de Paris I-Panthéon-Sorbonne ; F. Gautier, Université de Paris X-Nanterre) et des consultants (G. Nifle, Vocations ; R. Nifle, Institut Cohérences ; B. Noir, conseil en...
Article
The optical transfer matrix formulation was applied to the analysis of thin solid film multilayer structures used in infrared detection device technology. Our analysis is similar to optimization techniques applied to optical multilayer coatings, i.e., performing simulation of spectra and obtaining best fits to experimental spectral data (targets...
Article
Full-text available
The structuro-functionalist paradigm is still dominant in theories and practices of management control. The comparative analysis of management control systems in commercial banks and in retail industry gives a concrete example of its limits and offers new research perspectives which are embedded in a "constructivist" approach.

Network

Cited By